Opinion
2109-23S
06-09-2023
KELLIE M. SEIBEL & NEVIN A. SEIBEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order issued February 28, 2023, the Court directed petitioners to pay the Court's $60.00 filing fee for this case. No filing fee was received for this case. Accordingly, by Order of Dismissal for Lack of Jurisdiction, entered April 26, 2023, the Court dismissed this case on the grounds that petitioners failed to pay the filing fee.
On June 6, 2023, petitioners lodged a Letter Dated May 30, 2023, advising the Court that they paid the filing fee for this case on March 1, 2023, through Pay.gov. A copy of petitioners' payment confirmation is attached to that letter. Upon further investigation, it appears that petitioners paid the filing fee. However, instead of paying the filing fee for this case, petitioners inadvertently paid the filing fee for Docket No. 2019-23.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's Letter Dated May 30, 2023, shall be filed as a Motion to Vacate. It is further
ORDERED that petitioners' Motion to Vacate is granted and the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside. It is further
ORDERED that the filing fee for this case is waived.